By Mrs. Poirier of North Attleborough, petition (accompanied by bill, House, No. 3082) of Elizabeth A. Poirier and others relative to the refunding of sales taxes on certain purchases.  Revenue.

The Commonwealth of Massachusetts

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PETITION OF:

Elizabeth A. Poirier

Scott P. Brown

John A. Lepper

Paul K. Frost

Kathi-Anne Reinstein

Bruce E. Tarr

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In the Year Two Thousand and Seven.

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An Act relative to the refund of sales tax upon return of merchandise.

    Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:

SECTION 1.  Chapter 64H of the General Laws is hereby amended by adding the

following section:--

Section 34.  Any purchaser who has paid to a vendor an excise under this chapter

upon a sale at retail of property that is returned  to the vendor more than 30 but not more

than 90 days, or in the case of a motor vehicle more than 180 days but not more than one

year and 90 days, from the date of purchase on rescission of the contract of sale and the

entire amount charged therefore, less the vendor’s established handling fees, if any, for

such return of property, is refunded either in cash or credit, shall be entitled to a return of

such excise paid without interest